Holding Company

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Holding Company

Get to know the most versatile, dynamic and economical model of legal connection of freelance professionals.

Participation Account Society (SCP) is a legally binding modality widely used in the business world. Provided for in articles 991 to 996 of the Brazilian Civil Code, this model of contract can instrumentalize relationships of various kinds, such as: Investment & Labor: A typical example of this type occurs when an investor (Legal Entity) wishes to contribute with a cost allowance. for developing an application. Thus, it establishes with a developer (Individual) a Participation Account Company (SCP) contributing financially for the work to be carried out and then participating in the results of the commercialization of the developed product.Investment & Enterprise: The use of SCP as a link Corporate investment is the best known form of use of the model. It happens, for example, when an investor (Individual or Corporate) contributes capital or assets in a venture (Corporate) receiving, according to the negotiated agreement, returns on its investment after a certain time.Enterprise & Labor [1]: For this kind of Linking via SCP We can give as an example the relationship where a Hospital associates with a doctor through the SCP. The Hospital offers the Participating Account Society all the operational, technical, legal and administrative infrastructure and the Physician its medical specialty, its work. SCP is, as its name implies, a society. However, it is not a typical society, because it is not born in the constitutive instruments of an enterprise, as is the social contract. The Company, in SCP, establishes itself, based on a highlight, a slice, of the company's operations. Thus, the financial statements state that in this part of the segregated transaction, there is a special interest of a person (natural or legal) that contributed to that result. The results of this outstanding operation are determined separately from the other results of the company, on behalf of the Company in the Holding Account and distributed to the shareholders as dividends. Once the dividends of SCP are distributed to both partners, this amount is not subject to any other taxation either on the legal entity of the Ostensivo Partner or on the individual of the Participating Partner. The model under study represents an extremely versatile alternative for linking professionals, executives, managers, sales staff and any other professionals who work with autonomy, in private companies and also in cooperatives. In addition, by allowing a single tax incidence throughout the compensation chain and no social security or land taxes, it represents an extremely viable model, improving business performance and reducing operating costs. In times of labor reform and outsourcing, the versatility of the Holding Company can represent a huge advance in the company's business relationships, adding dynamism and fiscal balance and enabling the achievement of business objectives with lower cost and greater operational efficiency.

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A single tax incidence throughout the remuneration chain and flexibility in adopting different contracting standards for each project in which the professional participates, are the advantages and versatility of the model that enable negotiations.
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Partnership Account with Strategic Directors

High-level managers who directly impact company results can through SCP participate in the results they help produce.
Professionals working in the strategic and tactical areas of the company have in this model the best linking alternative.
Because it has no social security impact on the manager's assets or direct tax costs, the model enables hiring and optimizes remuneration agreements.
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Partnership Account with Developers

Technology companies have discovered at SCP the ideal model of legal linking of Developers and Programmers.
Professionals participate in the results of the projects in which they participate, maintaining the existing negotiating agreement.
The low tax cost, and no social security cost, allows better business agreements and companies to improve their business performance by retaining talent and gaining competitiveness in hiring.
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Partnership with Health Professionals

SCP is a legal bond that has the most perfect adherence to the business model that occurs between health companies and health professionals.
It is the ideal alternative for clinics and hospitals because it has a single tax incidence throughout the compensation chain.
They can be linked through this model Doctors and other health professionals, such as nurses, psychologists, physiotherapists, speech therapists, nutritionists, among others.
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Partnership Account Investment Relationship Participation

SCP can instrumentalize various types of relationships. The relationship between investor (individual or legal entity) and investor (individual or legal entity) finds in SCP the ideal form of hiring.
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Partnership Account Sales Team Participation

SCP can be a very viable alternative to remunerating your sales team. This is because this model is a licit way to share jointly produced results.
Sales Leaders, Supervisors, Distributors can also be linked through this model.
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Membership in Teacher Binding Participation Account

CARF (the Federal Revenue Service's highest administrative jurisprudence body) recently recognized SCP as a lawful model for hiring teachers.
Ideal for hiring distance learning courses, or for postgraduate, master's, doctoral and preparatory courses.
No direct tax costs, no social security is the most economical way to negotiate,
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Partnership Company in Event Organization

Distribute the results of your events among all participants in the form of results. Participation Account Society is the ideal model of legal organization generating tax savings and enabling business relations.
A single tax incidence among all participants means that the best professionals can be hired, as negotiating agreements can be optimized.

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